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991.
Suhee Kim William Rees Vathunyoo Sila 《Journal of Business Finance & Accounting》2020,47(3-4):438-455
We examine the impact of the UK Bribery Act 2010 on the implied cost of equity. We find a significant reduction in the cost of equity amongst UK firms with high bribery exposure after the passage of the Bribery Act. We further show that the Bribery Act improves internal control systems and increases stock liquidity of firms with high bribery exposure. Our results suggest that more stringent anti-bribery regulations are not always bad for the firm. 相似文献
992.
Salterio (2012) hypothesized that adaptations of an audit efficiency measure, audit report lag (the length of time between the financial statement year‐end date and the auditor's report date), could provide measures of underlying auditor–client management (ACM) negotiation likelihood. Salterio argued that these measures would enable archival researchers to examine issues that heretofore were the exclusive domain of experimental and field researchers. Using an audit report lag measure and a measure of abnormal audit report lag lags (the residual based on audit report lag determinants model), we show that a larger lag is associated with higher audit fees after controlling for other known determinants of audit fees. We also show that larger lags are associated with higher levels of discretionary accruals—that is, lower accrual quality. Based on our findings, we suggest that there is support for Salterio's hypothesis that audit report lags and abnormal audit report provide valid archival proxies for the differences in year‐end ACM negotiation likelihood. We suggest that this proxy will allow researchers to study issues related to published accounting numbers in light of whether negotiations are likely to have occurred in addition to providing regulators and others the means to determine what clients of audit firms are more likely to have different types of ACM relationships. 相似文献
993.
A structural spatial econometric model for nine regions of Israel is estimated using non-stationary spatial panel data during 1987–2015. The model focuses on the relation between regional markets in labour, housing and capital when there is imperfect internal migration between regions, when capital is imperfectly mobile between regions, and when building contractors operate across regions. Since the regional panel data are non-stationary, the econometric methodology is based on spatial panel cointegration. The estimated model is used to simulate the temporal and spatial propagation of regional shocks induced, for example, by regional policy (land for housing, regional investment grants). Impulse responses are temporally and spatially state dependent. They are also highly persistent because of longevity in housing and capital. 相似文献
994.
Elina Haapamäki 《Accounting in Europe》2018,15(1):81-104
Voluntary auditing has received increased attention from researchers in recent decades. Empirical studies that have examined demand for voluntary audits have suggested that regulatory intervention may not always be necessary, though some argue that regulators protect society from market failure by demanding statutory audits [Barton, J., & Waymire, G. (2004). Investor protection under unregulated financial reporting. Journal of Accounting and Economics, 38, 65–116]. To date, there has been no review of the literature on determinants of voluntary audits. I provide a research framework to categorize the attributes that affect demand for voluntary audits and identify areas that need further examination. While the given compact body of literature has served different purposes, two major reasons for voluntary auditing are apparent: the importance of audited financial statements to lenders and the intention to further deregulate audits for smaller companies to relieve cost burdens. However, I contribute to the auditing literature by identifying the main attributes associated with the demand for voluntary audit. In doing so, I develop a framework consisting of firm attributes, separation of ownership and control attributes, agency relationship attributes, management attributes, and signalling attributes. 相似文献
995.
Roberto Chavez Wantao Yu Muhammad Shakeel Sadiq Jajja Antonio Lecuna Brian Fynes 《Business Strategy and the Environment》2020,29(6):2211-2225
This study aims to examine the mediating role of internal lean practices (ILPs) on the relationship between entrepreneurial orientation and triple bottom line performance (i.e. environmental, social, and operational performance). We examine Chile, which represents a vibrant economy and one of the world's most productive entrepreneurship ecosystems but with a history of socio‐economic inequalities and strong profit‐driven pressures to overextract natural resources. The study is based on a questionnaire related to manufacturing sent to 112 companies in Chile. The proposed relationships are analysed through structural equation modelling. The results indicate that ILPs fully mediate the effect of entrepreneurial orientation on environmental performance and social performance and partially mediates the effect of entrepreneurial orientation on operational performance. Our study extends the literature by explaining that entrepreneurial orientation builds and strengthens ILPs for creating triple bottom line competitive advantage. 相似文献
996.
Rui Zhang Raymond M. K. Wong Gaoliang Tian Mohan M. Fonseka 《Accounting & Finance》2021,61(1):205-239
The mandatory dual‐audit and dual‐reporting system (DADRS) for mainland Chinese firms cross‐listed in Hong Kong (AH firms) was abolished in 2010. This study quantifies a positive spillover effect from Hong Kong‐based auditors in the DADRS and examines whether and to what extent this affects the audit quality of AH firms. We find that AH firms exposed to a stronger positive spillover effect have higher audit quality, and the loss of this effect drives the declining audit quality of AH firms after they cancelled the DADRS. This study is among the first empirical works on this research topic. 相似文献
997.
随着国家内部冲突取代了国家间战争成为集体政治暴力的主要形式,对内部冲突中国际维度的关注促使人们思考以国际投资为代表的全球化与跨国企业的影响。从理论上看,国际投资可能会引发冲突,也可能会降低冲突发生的可能性。中国虽然是全球第二大对外直接投资(OFDI)国,但研究中国OFDI对东道国内部冲突影响的实证文献几乎没有。作者基于2004—2016年中国对115个发展中国家的直接投资数据,实证研究了中国OFDI对东道国爆发内部冲突的影响及其作用机制。结果显示,中国对发展中国家的OFDI显著降低了当地爆发内部冲突的概率,而全球第一大OFDI国美国对发展中国家的OFDI对当地爆发内部冲突的抑制作用则不明显。在影响机制上,中国对发展中国家的OFDI显著降低了当地的失业率,有助于增加民众参与武装冲突的机会成本,降低叛乱行为的合法性与成功率,进而减少东道国内部冲突的爆发。以上发现体现出中国投资对东道国内部稳定性的贡献。但这并不意味着可以忽视中国企业“走出去”过程中出现的一些问题。 相似文献
998.
Audit firms need to provide high-quality audits but they also need to please their clients. We argue that these conflicting incentives become manifest when comparing the incentive effects of equity ownership on engagement quality (EQ) reviewers and audit engagement partners. We predict that EQ reviewers monitor audit quality more closely when they hold greater ownership. In contrast, we expect that equity ownership has conflicting effects on the incentives of engagement partners because they need to please their clients as well as provide high-quality audits. Consistent with these predictions, we find that the associations between audit adjustments and partner equity ownership are (1) significantly positive for EQ reviewers, (2) significantly negative or insignificant for audit engagement partners, and (3) significantly more positive for EQ reviewers than engagement partners. Our findings suggest that larger ownership stakes motivate EQ reviewers to monitor audit quality more closely, whereas larger ownership stakes do not motivate engagement partners to deliver higher quality audits. 相似文献
999.
Mehdi Nekhili Ammar Ali Gull Tawhid Chtioui Ikram Radhouane 《Journal of Business Finance & Accounting》2020,47(1-2):52-99
We investigate the effect of board (audit committee) gender diversity on audit fees in the French context. We also examine whether the relationship between the proportion of female directors and audit fees is moderated by the enactment of the gender quota law in 2011. We use the system GMM estimation approach on a matched sample of French firms listed in the SBF 120 index between 2002 and 2017. Consistent with the supply-side perspective, we contend that female independent directors and female audit committee members, by improving board monitoring effectiveness, affect the auditor's assessment of audit risk, resulting in lower audit fees. Our findings also document that, by breaking the glass ceiling, the effectiveness of the gender quota law lies not in increasing the proportion of female insider directors, but in boosting the appointment of female independent directors and female audit committee members. Using the difference-in-difference approach, our results reveal that female independent directors and female audit committee members are more willing to assert their monitoring skills after the quota law, leading to lower audit fees. Moving beyond tokenism, we show that, after the quota law, the negative impact on non-audit fees is strengthened only for female independent directors. 相似文献
1000.